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HMRC internal manual

Tax Credits Technical Manual

Entitlement: WTC entitlement: Disability element

The Tax Credits Act 2002, Section 11(3) & (4).

The Working Tax Credit (Entitlement and Maximum Rate) Regulations 2002, Reg. 9 & Reg. 3(3)(a)

An additional element which is included for each person, who is in qualifying remunerative work, has a physical or mental disability (listed in Part 1 of Schedule 1 or part 2 of Schedule 1 for initial claims ) which puts them at a disadvantage in getting a job and satisfies either the “qualifying benefit test” or the “Fast-Track” rules. If both members of a couple satisfy the conditions of entitlement for a disability element the award will include two such elements. TCTM02500